Jai Narain vs Assistant Sales Tax Officer
Judges: Chaturvedi, Mehrotra
29 March, 1957·The goods of the R/R shall be delivered in the presence of the Sales Tax Officer concerned. 3. It is stated by the petitioner in the affidavit that, in view of this endorsement made on the receipt, the delivery cannot be made until the Sales Tax Officer finds time to come to the godown of the transp...
High Court Of Judicature at Allahabad
Ratan Lal Gupta vs State Transport Authority And ...
Judges: R Singh, V Bhargava
27 March, 1957·2. It appears that the applicant's father was one of the many applicants for grant of a permit for plying a stage carriage on the Muzaffarnagar-Bhopa-Bhakerheri route. The application for a permit made by Munna Lal was, however, not granted and a permit was granted to another man, Munna Lal then wen...
High Court Of Judicature at Allahabad
Rashidunnissa And Anr. vs Ata Rasool
Judges: Mukerji, Srivastava
25 March, 1957·8. There does not appear to be much force in the first contention of the plaintiffs' counsel. The existence of the supplementary deed of waqf had been mentioned by them in their plaint and if it was their case that the deed stood vitiated on account of any fraud or misrepresentation it was for them ...
High Court Of Judicature at Allahabad
Board Of Revenue vs Padum Bahadur Singh
Judges: Mootham, Mukherji, Srivastava
25 March, 1957·5. Though the Board has referred only to Articles 23 and 5 of the schedule, keeping in view Clauses (2) and (6) of the document it has also to be considered whether the document was to be stamped as a bond under Article 15 or as a mortgage under Article 40 of the Schedule. 6. Now Section 2(10) of th...
High Court Of Judicature at Allahabad
Priyanand Prasad Singh vs Income Tax Officer
Judges: V Bhargava, Mehrotra
25 March, 1957·In the proceedings for the original assessment of 1946-47, a sum for the sale of trees by the assesses had been shown in his return and hence the assessee challenged the validity of the notice under Section 34. In addition, the assessee challenged the liability to tax of the income derived by him fr...
High Court Of Judicature at Allahabad
Raja Priyanand Prasad Singh vs Commissioner Of Income-Tax, U.P.
Judges:
25 March, 1957·(b) casual income under section 4(3)(vii) of the Income-tax Ac ? This reference relates to assessment years 1945-46 and 1946-47. The assessee was assessed for the year 1945-46 on 28th of November, 1945, on a total income of Rs. 12,055 on the basis of the return filed by him. The assessee owned certa...
High Court Of Judicature at Allahabad
Anant Ram Kanhaiya Lal vs Commissioner Of Income-Tax
Judges: V Bhargava, Mehrotra
25 March, 1957·On these findings, the assessee was assessed under Section 23 (4) of the Income-tax Act on the 31st of August 1945. Before this assessment order was passed, a notice was issued to the assessee purporting to be under Section 28 (3) of the Income-tax Act asking it to show cause why a penalty should no...
High Court Of Judicature at Allahabad
Tilok Chand vs Mer Chand And Ors.
Judges: Mukerji, Tandon
22 March, 1957·This application came up for disposal before the learned Civil Judge Agra on 26-7-1952 when the learned Civil Judge rejected it on the preliminary ground that the application no longer lay in that Court. 3. When the application was made in May 1950 the Displaced Persons (Institution of Suits) Act, 1...
High Court Of Judicature at Allahabad
The British India Corporation ... vs The Commissioner Of Excess ...
Judges: V Bhargava, Mehrotra
22 March, 1957·It was in pursuance of these resolutions that the directors were paid the various amounts of commissions including the amounts now in dispute. The Excess Profits Tax Officer, when making the assessment, held that the rates of commission had been fixed long before the commencement of the War and no d...
High Court Of Judicature at Allahabad
Mohammad Azizul Rahman Khan vs Mohammad Ibrahim
Judges: Mukerji, Tandon
22 March, 1957·2. It appears that the plaintiff made an application for the examination of certain witnesses on commission; originally he wanted the examination of three witnesses on commission but subsequently the plaintiff confined his request to the examination on commission of Saghir Ahmad, who was residing at...
High Court Of Judicature at Allahabad
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